Skip to content
Back to index
V2543-23 22 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Tax relief for main residence investment applies only to ownership interest acquired before 2013

A taxpayer inquired whether she could claim 100% of her mortgage payments as a deduction for her main residence following her spouse's death, despite the property ownership being split between her and her daughters. The Directorate General for Taxes (DGT) ruled that she may only continue to claim the deduction for the portion of ownership acquired before 2013 under the transitional regime.

The question raised

Cuestión planteada Si la consultante, a partir del fallecimiento, tiene derecho a practicar la deducción en función del 100 por ciento de las cantidades que satisface, correspondientes a la totalidad de los pagos vinculados con el préstamo, en vez de por su mitad, que le correspondía en origen.

Email
Contact